DELAPHARMA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DELAPHARMA
Largest movements
- Tangible fixed assets +€101,246
up €101,246 (+3.9%), from €2.6m to €2.7m
of which Furniture and vehicles: +€84,337
- Cash +€44,858
up €44,858 (+143.4%), from €31,278 to €76,136
mainly Other debts (+€331,964) and Depreciation (+€157,114)
- Other debts +€331,964
up €331,964 (+22.0%), from €1.5m to €1.8m
- Reserves -€93,278
down €93,278 (-7.0%), from €1.3m to €1.2m
- Tax, wage and social debts -€91,258
down €91,258 (-91.9%), from €99,305 to €8,047
of which Taxes: -€90,258
- Financial income -€525,090
no longer reported in 2025 (was €525,090)
- Depreciation -€167,083
down €167,083 (-51.5%), from €324,197 to €157,114
- Gross operating margin -€88,174
down €88,174 (-54.9%), from €160,537 to €72,364
- Taxes -€13,636
no longer reported in 2025 (was €13,636)
- Other operating charges +€2,732
up €2,732 (+177.0%), from €1,544 to €4,277
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,375,241 | €3,504,025 | +€128,784 | +3.8% |
| Fixed assets | 21/28 | €3,305,308 | €3,406,553 | +€101,246 | +3.1% |
| Tangible fixed assets | 22/27 | €2,587,584 | €2,688,830 | +€101,246 | +3.9% |
| Land and buildings | 22 | €2,582,591 | €2,604,494 | +€21,903 | +0.8% |
| Plant, machinery and equipment | 23 | €4,994 | - | -€4,994 | |
| Furniture and vehicles | 24 | - | €84,337 | +€84,337 | |
| Financial fixed assets | 28 | €717,723 | €717,723 | = | 0.0% |
| Current assets | 29/58 | €69,934 | €97,472 | +€27,538 | +39.4% |
| Amounts receivable within one year | 40/41 | €37,892 | €20,125 | -€17,767 | -46.9% |
| Trade receivables | 40 | €30,250 | €15,125 | -€15,125 | -50.0% |
| Other amounts receivable | 41 | €7,642 | €5,000 | -€2,642 | -34.6% |
| Cash at bank and in hand | 54/58 | €31,278 | €76,136 | +€44,858 | +143.4% |
| Deferred charges and accrued income | 490/1 | €763 | €1,211 | +€447 | +58.6% |
| Total equity and liabilities | 10/49 | €3,375,241 | €3,504,025 | +€128,784 | +3.8% |
| Equity | 10/15 | €1,346,321 | €1,253,043 | -€93,278 | -6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,327,721 | €1,234,443 | -€93,278 | -7.0% |
| Distributable reserves | 133 | €1,327,721 | €1,234,443 | -€93,278 | -7.0% |
| Amounts payable | 17/49 | €2,028,920 | €2,250,982 | +€222,062 | +10.9% |
| Amounts payable after more than one year | 17 | €387,636 | €355,455 | -€32,181 | -8.3% |
| Financial debts | 170/4 | €387,636 | €355,455 | -€32,181 | -8.3% |
| Amounts payable within one year | 42/48 | €1,641,284 | €1,895,528 | +€254,243 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €31,867 | €32,181 | +€314 | +1.0% |
| Trade debts | 44 | €2,049 | €15,272 | +€13,224 | +645.5% |
| Suppliers | 440/4 | €2,049 | €15,272 | +€13,224 | +645.5% |
| Taxes, remuneration and social security | 45 | €99,305 | €8,047 | -€91,258 | -91.9% |
| Taxes | 450/3 | €98,305 | €8,047 | -€90,258 | -91.8% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €1,508,063 | €1,840,027 | +€331,964 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324,197 | €157,114 | -€167,083 | -51.5% |
| Other operating charges | 640/8 | €1,544 | €4,277 | +€2,732 | +177.0% |
| Gross operating margin | 9900 | €160,537 | €72,364 | -€88,174 | -54.9% |
| Operating profit (loss) | 9901 | -€165,203 | -€89,027 | +€76,176 | +46.1% |
| Financial income | 75/76B | €525,090 | - | -€525,090 | |
| Recurring financial income | 75 | €525,090 | - | -€525,090 | |
| Financial charges | 65/66B | €4,891 | €4,252 | -€640 | -13.1% |
| Recurring financial charges | 65 | €4,891 | €4,252 | -€640 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €354,995 | -€93,278 | -€448,274 | |
| Income taxes | 67/77 | €13,636 | - | -€13,636 | |
| Profit (loss) for the period | 9904 | €341,359 | -€93,278 | -€434,637 | |
| Profit (loss) for the period to be appropriated | 9905 | €341,359 | -€93,278 | -€434,637 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.